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Reasons
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(영문) 서울고등법원 2015.12.11 2015나2018990
약정금
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1. All appeals filed by the Defendant (Counterclaim Plaintiff) are dismissed.

2. The costs of appeal are borne by the Defendant (Counterclaim Plaintiff).

Reasons

1. The reasons why the court should explain this part of the basic facts are as follows: (a) under the third page of the judgment of the court of first instance, the plaintiff shall write "B" to "B" as "B"; and (b) the plaintiff and the defendant shall add to the above table "9. The plaintiff and the defendant shall not raise any objection or right at the time the settlement of accounts is completed after this agreement is made, and shall be free to operate the business; and (c) the "year 2006" in the second sentence of the judgment of the court of first instance shall be deemed as the corresponding part of the reasons for the judgment of the court of first instance other than using "205."

2. Judgment on the ground of the Plaintiff’s claim

A. As a result of the Plaintiff’s tax investigation on the Nonparty Company’s assertion, the said taxes were imposed and paid by the Plaintiff, the Defendant is based on the instant agreement.

subsections and d.

267,309,970 won plus 24,052,540 won equivalent to 10% of the resident tax for each item of tax imposed as described in paragraph 243,257,430 won, 120,289,487 won.

B. According to the above facts, the defendant agreed to bear 45% of the taxes imposed on the non-party company out of the taxes that accrue from the period of the non-party company's employment and the division of property according to the agreement, and the above basic facts paid by the plaintiff.

(4) Total tax amount of KRW 70,959,630 and d.

Of the amount of tax stated in paragraph (1), KRW 176,761,60 in total, KRW 176,721,230 in income tax imposed on the non-party company shall be deemed to constitute “tax imposed on the non-party company after the agreement is reached,” as prescribed in paragraph (7) of the instant agreement in 2005 through 2009. As such, the Defendant is obligated to pay to the Plaintiff the amount equivalent to 45% of the amount of tax imposed.

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